{"id":36532,"date":"2025-06-26T18:18:24","date_gmt":"2025-06-26T21:18:24","guid":{"rendered":"https:\/\/elogroup.com\/?page_id=36532"},"modified":"2026-03-20T18:06:08","modified_gmt":"2026-03-20T21:06:08","slug":"tax-reform","status":"publish","type":"page","link":"https:\/\/elogroup.com\/en\/tax-reform\/","title":{"rendered":"Tax Reform"},"content":{"rendered":"\t\t
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Tax Reform<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Activating strategic levers within the new fiscal ecosystem<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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By aligning our consumption tax model with the most modern international practices,<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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the Tax Reform has become a milestone for improving the business environment in Brazil.\t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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The Consumption Tax Reform changes the rules of the game in a predominantly horizontal manner, impacting industries with long and short value chains\u2014already accustomed to operating closer to a Value-Added Tax (VAT) model\u2014as well as the high-complexity services\u00a0<\/span>sector. More<\/span>\u00a0than an adjustment to\u00a0<\/span>comply with<\/span>\u00a0required regulations, the Reform opens space to rethink business models and\u00a0<\/span>optimize<\/span>\u00a0operations through different value levers.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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How we have supported our clients<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Combining a strategic approach with the necessary adaptation of operations to new compliance requirements, with an integrated vision that links business transformation to the secure implementation of changes brought by the Reform.\u00a0<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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<\/i><\/span><\/i><\/span>Tax compliance PMO <\/span><\/i><\/div>

Support for the regulatory transition through a PMO focused on ensuring compliance with the new requirements and\u00a0<\/span>identifying<\/span>\u00a0opportunities for value creation. This includes\u00a0<\/span>assistance<\/span>\u00a0in mapping impacted systems, adapting layouts and configurations of invoices, and reviewing operational processes, thereby ensuring compliance and risk mitigation.<\/span><\/span>\u00a0
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<\/span>The first wave of implementation\u00a0<\/span>took<\/span>\u00a0place in January 2026<\/span>, and companies need to be prepared for this change.<\/span><\/span>\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t<\/div>

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<\/i><\/span><\/i><\/span>Identification of strategic levers <\/span><\/i><\/div>

The new unified tax credit logic redefines how companies think about capital allocation.\u00a0We help organizations turn this new scenario into a competitive advantage \u2014 revisiting strategic decisions and redesigning operational models previously limited by tax distortions.\u00a0<\/span>\u00a0<\/span><\/p>

An example decision: evaluating back-office outsourcing models, which no longer serve as cost centers but become levers of efficiency, scalability, and value.<\/span>\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t<\/div>

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<\/i><\/span><\/i><\/span>Strategic investment decisions<\/span><\/i><\/div>

Review of decisions related to capital allocation, based on the new unified tax credit\u00a0<\/span>logic. This<\/span>\u00a0allows organizations to redefine expansion plans, explore new markets, and re-evaluate investment portfolios, prioritizing initiatives with higher net returns to seize opportunities previously limited by tax distortions.<\/span><\/span>\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t<\/div>

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<\/i><\/span><\/i><\/span>Footprint and supply chain <\/span><\/i><\/div>

Reevaluation of geographic presence and structuring of supply chains to ensure efficiency.<\/span>\u00a0<\/span>With the end of tax incentives that distort competitiveness, companies can migrate to a logic based on real logistical efficiency, prioritizing proximity to relevant markets and promoting more dynamic and resilient chains.<\/span><\/span>\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t<\/div>

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<\/i><\/span><\/i><\/span>Cash and working capital management <\/span><\/i><\/div>

Support in adapting financial and operational flows to the new tax collection model, which now occurs at the point of transaction, with potential impacts on working capital, prioritizing proximity to relevant markets and promoting more dynamic and resilient supply chains.<\/span><\/span>\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Engagement in the Fiscal Ecosystem <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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We have supported various fiscal authorities since 2009, with deep knowledge of the challenges and solutions within the Brazilian ecosystem, including management practices, specialized technologies, and decision-making tools.<\/span><\/span>\u00a0<\/span><\/span><\/p>

In recent years, this knowledge has expanded through international experience, particularly in OECD countries,\u00a0<\/span>identifying<\/span>\u00a0strategies aimed at strengthening the business environment.<\/span><\/span>\u00a0<\/span><\/span><\/p>

Among these, the expansion of voluntary compliance initiatives and the improvement of the relationship between the public sector and private initiative stand\u00a0<\/span>out. Known<\/span>\u00a0as improving the tax authority\u2013taxpayer relationship, this approach\u00a0<\/span>seeks<\/span>\u00a0to\u00a0<\/span>assist<\/span>\u00a0companies in fulfilling their obligations, increase collection efficiency, and promote a healthier and more competitive environment.<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Partnership with institutions and companies building the new Brazilian Tax System<\/span><\/span>\u00a0<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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We work alongside one of the companies involved in the pilot program of the Tax Reform, experiencing firsthand\u00a0<\/span>adjustments<\/span>\u00a0to the new model following participation in the conception phase.<\/span><\/span><\/p>

This experience enables us to support organizations across different sectors with\u00a0<\/span>concrete solutions, risk anticipation, and value capture \u2014 from the\u00a0<\/span>initial<\/span>\u00a0steps to the consolidation of strategies that the tax reform will provide.<\/span><\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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